Subchapter III - REFUND OFFSET
- Section 47-4431 - Refund offset
- Section 47-4432 - Joint and combined returns; real property refund due to more than one owner
- Section 47-4433 - Notice and protest
- Section 47-4434 - Return of refund in certain cases
- Section 47-4435 - Deposit of offset amount; application when more than one debt
- Section 47-4436 - Applicability in certain cases
- Section 47-4437 - Right of appeal to Superior Court
- Section 47-4438 - Priority
- Section 47-4439 - Other methods not precluded
- Section 47-4440 - Reciprocal refund offset